Fishing and roving enquiry

Fishing and roving inquiry refers to asking questions which are not at all connected with the subject matter. For example: In case of assessment u/s 147 of income tax act, sometimes questionnaire issued by AO in the reassessment proceedings contain no question relating to the income believed to have escaped assessment in the reasons recorded but different questions totally unconnected to the reasons recorded are asked.

More about it you can find here. 

Rovings HSN Code 70191200
Glass fiber rovings, which are continuous bundles of untwisted glass fibers. It is used in the manufacturing of various composite materials for reinforcing purposes.

GST Rate is 18% 

Fishing HSN Code 8902
Fishing vessels, including factory ships and other vessels for processing or preserving fish. It encompasses boats and ships specifically designed or adapted for fishing activities.

GST Rate is 5%